Excise Duty Act, Rules Articles News Notification Circulars Instructions. Input Credit, Cenvat, Duty Rate, SSI Exemption, Excise on Jewellery,Excise on Garment
Excise Duty : India reduced excise duty on petrol and diesel to offset rising global crude prices due to geopolitical tensions. The move aimed t...
Excise Duty : Health Security & National Security (HSNS) Cess Act, 2025 introduces a standalone statutory cess aimed at funding national health ...
Excise Duty : The Court upheld the Tribunal’s view that interest cannot be levied when duty paid is fully creditable to downstream units. It c...
Excise Duty : The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaw...
Excise Duty : Discover how the Central Excise (Amendment) Act, 2025 revamps tobacco taxation, introducing steep excise duties on cigarettes, che...
Excise Duty : CBI Court in Siliguri sentences former Central Excise Superintendent to four years RI and Rs. 40,000 fine in a bribery case regist...
Excise Duty : A special court imposed five years’ rigorous imprisonment and heavy fines after finding assets far beyond known income. The ruli...
Excise Duty : The FAQs confirm that cess is computed on maximum rated machine speed rather than actual production. This ensures certainty in tax...
Excise Duty : The FAQs clarify how excise duty on chewing tobacco, jarda, and gutkha will be levied based on packing machine capacity rather tha...
Excise Duty : CESTAT issues instructions for e-filing appeals, detailing registration, filing process, documents, fees, and compliance with Proc...
Excise Duty : CESTAT Mumbai held that Rule 16(2) of the Central Excise Rules does not mandate that remanufactured goods be supplied back to the ...
Excise Duty : CESTAT Delhi held that works contract services used for repair and maintenance of existing plant and machinery qualify as input se...
Excise Duty : CESTAT Chennai held that exports made under Notification No. 30/2004-CE and the DEPB scheme cannot be included in exempted turnove...
Excise Duty : The Tribunal held that the show cause notice issued more than three years after the Department became aware of the facts was time-...
Excise Duty : CESTAT held that where the value of goods sent for job work had already been considered for credit reversal purposes, including it...
Excise Duty : The Lakshadweep Excise Regulation, 2026 establishes a comprehensive framework for licensing, manufacture, sale, transport, and con...
Excise Duty : Notification No. 25/2026 revises SAED on ATF exports to Rs 9.5 per litre with effect from 1 June 2026; domestic petrol and diesel ...
Excise Duty : Notification No. 24/2026 revises SAED rates on petrol and diesel exports from 1 June 2026, setting duty at Rs 1.5 and Rs 13.5 per ...
Excise Duty : CBIC revised SAED on ATF exports to Rs. 16 per litre effective 16 May 2026, impacting aviation fuel exporters and export duty cost...
Excise Duty : The Ministry of Finance amended the central excise notification issued in March 2026 by revising rates applicable to specified goo...
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India, in the Ministry of Finance (Department of Revenue), specified in column.
he said goods shall not be allowed to be removed from the special economic zone except with the permission of the Assistant or Deputy Commissioner of Customs or the Assistant or Deputy Commissioner of Customs and Central Excise, as the case may be, having jurisdiction over the said special economic zone, and on payment of applicable duty.
In of the said notification, in the opening paragraph, for the words “for the purposes of manufacture of goods “, the words “for the purposes of setting up of units or for the purposes of manufacture of goods” shall be substituted.
Circular No. 653/44/2002-CX I am directed to say that doubts have been raised about classification of “Link Cartridge Metallic Belt” and “Charger”, whether under sub-heading 9305.00 or 9306.00 or under heading 7320.00. Link Cartridge Metallic Belt holds the cartridges in a belt form, feeding a medium machine gun. A “charger” is used to hold a number of rounds of ammunition for filling the magazine of a rifle
Circular No.652/43/2002-CX.6 I am directed to refer to Board’s Circular No.593/30/2001-CX dated 19.10.2001 relating to allotment of PAN based Registration Numbers wherein it was prescribed that Range Officers would themselves allot the said numbers for multi unit companies. Attention is also drawn to Board’s Circular No.493/59/99-CX, dated 12.11.99 wherein it was stipulated that in respect of multi unit companies the 15 digit ECC Number (now converted to 15 digit PAN based Registration Number)
Circular No.651/42/2002-CX
Circular No.650/41/2002-CX In this regard Board’s attention has been drawn to a decision of CEGAT in the case of M/s. KIRLOSKAR ELECTRIC Co. Vs. CCE , Bangalore. In this case, CEGAT has held that the assessee is entitled to Modvat credit on the inputs used in the finished products which were destroyed due to circumstances beyond their control and on which duty remission has been granted by the Department. While delivering this judgement
Circular No. 649/40/2002-CX I am directed to state that representations have been received from the trade and industry seeking clarification on the computation of the exemption limit available to a textile processor undertaking stentering of cotton fabrics with the aid of an open-air stenter and the definition of an open-air stenter. The matter has been examined carefully and the clarification is as given below.
Circular No. 648/39/2002-CX I am directed to refer to Part III of Chapter 7 of Central Excise Manual issued in September 2001relating to Simplified Export Procedure for exempted units and to say that representations from small scale manufacturers have been received by Board with a request to accept Sales Tax documents as proof of export for the supplies made to other domestic manufacturers who use the said goods in manufacture/packing of goods for export
Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act), on the bodies built by independent body builders on the motor vehicle chassis
